Deemed dividend u/s 2(22)(e) - HUF - share certificates were issued in the name of the Karta - it is no gainsaying that since HUF itself is not the registered shareholder, the provisions of deemed dividend are not attracted - SC

Income Tax - Deemed dividend u/s 2(22)(e) - HUF - share certificates were issued in the name of the Karta - it is no gai .....